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ucation  Department  Bulletin 

Published  fortnightly  by  the  University  of  the  State  of  New  York 

Entered  as  second-class  matter  June  24,  1008,  at  the  Post  Office  at  Albany,  N.  Y., 
under  the  act  of  July  16,  1894 


No.  487 


ALBANY,  N.  Y. 


January  15,  1911 


CERTIFIED  PUBLIC  ACCOUNTANT 
SYLLABUS 


* 


Definitions  and  distinctions 

Subjects  of  study 

Law 

Theory  of  accounts 

Special  theory 

Practical  accounting 

Auditing 

Certified  public  accountants  law. 

Notes  on  the  law 

Bibliography 


£ / /*, 


page 

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4 

4 

5 

6 

7 

7 

9 

10 

1 1 


ALBANY 

UNIVERSITY  OF  THE  STATE  OF  NEW  YORK 


STATE  OF  NEW  YORK 


EDUCATION  DEPARTMENT 

Regents  of  the  University 
With  years  when  terms  expire 

1913  WhitElaw  Reid  M.A.  LL.D.  D.C.L.  Chancellor  New  York 
1917  St  Clair  McKelway  M.A:  LL.D.  Vice  Chancellor  Brooklyn 


1919  Daniel  Beach  Ph.D.  LL.D.  - — f Watkins 

1914  Pliny  T.  Sexton  LL.B.  LL.D.  ' ■ Palmyra 

1912  T.  Guilford  Smith  M.A.  C.E.  LL.D.  - Buffalo 

1918  William  Nottingham  M.A.  Ph.D.  LL.D. Syracuse 

1922  Chester  S.  Lord  M.A.  LL.D. - New  York 

1915  Albert  Vander  Veer  M.D.  M-.A.  Ph.D.  LL.D.  Albany 

1 911  Edward  Lauterbach  M.A.  LL.D. New  York 

1920  Eugene  A.  Philbin  LL.B.  LL.D. New  York 

1916  Lucian  L.  Shedden  LL.B.  LL.D. Plattsburg 

1921  Francis  M.  Carpenter Mount  Kisco 


Commissioner  of  Education 

Andrew  S.  Draper  LL.B.  LL.D. 


Assistant  Ccmmissioners 

Augustus  S.  Downing  M.A.  Pd.D.  LL.D.  First  Assistant 
Charles  F.  Wheelock  B.S.  LL.D.  Second  Assistant 
Thomas  E.  Finegan  M.A.  Pd.D.  Third  Assistant 


Director  of  State  Library 

James  I.  Wy-er,  Jr,  M.L.S. 

Director  of  Science  and  State  Museum 

John  M.  Clarke  Ph.D.  D.Sc.  LL.D. 

Chiefs  of  Divisions 


Administration,  George  M.  Wiley  M.A. 

Attendance,  James  D.  Sullivan 

Educational  Extension,  William  R.  Eastman  M.A.  M.L.S. 
Examinations,  Harlan  H.  Horner  B.A. 

Inspections,  Frank  H.  Wood  M.A. 

Law,  Frank  B.  Gilbert  B.A. 

School  Libraries,  Charles  E.  Fitch  L.H.D. 

Statistics,  Hiram  C.  Case 

Trades  Schools,  Arthur  D.  Dean  B.S. 

Visual  Instruction,  Alfred  W.  Abrams  Ph.B. 


c 

/W??  K 

no.  f f 7 


Education  Department  Bulletin 

Published  fortnightly  by  the  University  of  the  State  of  New  York 

Entered  as  second-class  matter  June  24,  1308,  at  the  Post  Office,  at  Albany,  N.Y., 
under  the  act  of  July  16,  1894 


No.  487 


ALBANY,  N.  Y. 


January  15,  1911 


CERTIFIED  PUBLIC  ACCOUNTANT  SYLLABUS 

DEFINITIONS  AND  DISTINCTIONS 

Accountancy  is  a profession,  the  members  of  which,  by  virtue  of 
their  general  education  and  professional  training,  offer  to  the  com- 
munity their  services  in  all  matters  having  to  do  with  the  record- 
ing, verification  and  presentation  of  facts  involving  the  acquisition, 
production,  conservation  and  transfer  of  values. 

The  profession  of  accountancy  received  its  first  official  recogni- 
tion in  the  United  States  in.  1896  through  the  enactment,  by  the  Leg- 
islature of  the  State  of  New  York,  of  the  certified  public  accountant 
lawT.  The  law  provides  for  the  issuance  of  a certificate  by  the  Re- 
gents of  the  University  of  the  State  of  New  York,  conferring  the 
right  to  use  the  title  certified  public  accountant.  A copy  of  the 
law,  together  with  notes  thereon  and  rules  for  the  examination 
of  persons  applying  for  certificates  is  included  herein. 

The  rules  provide  that  an  applicant  for  the  certificate  of  certi- 
fied public  accountant  must  be  a graduate  of  a registered  high  school 
or  have  an  education  equivalent  to  such  graduation.  The  equivalents 
are  fully  stated  in  the  rules. 

The  rules  also  provide,  as  a test  of  professional  education,  for 
examinations  in  law,  theory  of  accounts,  practical  accounting,  and 
auditing.  For  the  information  of  candidates,  the  general  scope  of 
the  branches  of  professional  education,  in  which  examinations  are 
held,  and  their  relation  to  each  other,  are  stated  herein. 

Law,  excluding  criminal  law,  is  a science  defining  the  rights,  lim- 
iting the  powers  and  providing  rules  for  adjudicating  the  differ- 
ences of  those  engaged  in  the  acquisition,  production,  conservation 
and  transfer  of  values.  Commerce  furnishes  the  greatest  oppor- 
tunity for  the  exercise  of  its  rules,  although  all  transactions  involv- 
ing values  are  more  or  less  under  its  influence  and  control.  The 
science  of  the  law,  without  attempting  to  trace  its  application  in  detail, 
extends  from  elementary  principles,  governing  the  acquisition  and 


4 


NEW  YORK  STATE  EDUCATION  DEPARTMENT 


disposition  of  property,  to  the  creation  and  regulation  of  artificial 
persons,  known  as  corporations.  In  many  cases,  it  even  prescribes 
the  forrn  of  financial  records  and  of  the  statements  in  which  the 
results  must  be  displayed ; and,  finally,  in  cases  of  inability  to  ar- 
rive at  settlements  by  private  negotiation,  the  courts  adjudicate 
and  decide  all  differences  involved  in  money  settlements.  The 
science  of  law,  as  a subject  of  study,  provides  the  foundation  and 
states  the  broad  general  rules  to  which  all  financial  transactions 
must  conform. 

Accounting  is  the  part  of  accountancy  that  has  to  do  specifically 
with  the  recording  and  presentation  of  financial  facts.  Thus, 
under  this  branch  would  fall  the  designing  and  installation  of  a 
system  for  recording  the  financial  facts  of  an  enterprise,  and  the 
preparation  of  all  statements  necessary  to  set  forth  the  facts  for 
the  guidance  of  the  proprietors  and  others.  Accounting  has  a 
theory,  or  body  of  underlying  principles,  and  a practice. 

Theory  of  accounts , as  a subject  of  study,  includes  the  principles 
of  accounting,  from  simple  bookkeeping  to  intricate  accounting 
procedures  necessary  in  modern  financial  and  industrial  organi- 
zations. 

Practical  accounting,  as  a subject  of  study,  includes  the  applica- 
tion of  the  theory  of  accounting.  Without  such  application  the 
study  of  theory  of  accounts  would  afford  but  little  more  than  an 
interesting  diversion.  The  results  for  which  accounting  has  been 
developed  are  obtained  only  in  accounting  records,  procedures  and 
statements  that  depend  upon  the  theory  of  accounts. 

Auditing,  the  final  branch,  as  a subject  of  study,  includes  the 
principles  and  practice  involved  in  the  verification  of  accounting 
records. 

SUBJECTS  OF  STUDY 

The  outlines  hereinafter  given  cover,  generally,  the  scope  of  the 
work  upon  which  the  candidates  will  be  tested.  In  the  preparation 
of  the  examination  papers,  a professional  training  extending  over 
a period  of  time  similar  to  that  required  in  the  other  professions, 
will  be  assumed. 

LAW 

The  examination  in  law  should  demonstrate  that  the  applicant 
has  received  training  in  the  science,  thus  enabling  him  to  reason 
from  the  law’s  viewpoint,  with  particular  reference  to  those  sub- 
divisions thereof  which  state  the  principles  of  the  law  that  govern 
business  relations.  The  historical  side  of  the  law,  criminal  law. 


CERTIFIED  PUBLIC  ACCOUNTANT  SYLLABUS 


5 


and  the  technicalities  of  jurisdiction  and  procedure  will  be  touched 
upon  only  incidentally.  Briefly,  the  examinations  will  be  upon  the 
following  subjects: 

Law,  divisions  of;  domestic  relations;  property,  divisions  of, 
estates  therein,  liens  thereon ; trusts  and  their  purposes ; methods 
of  acquiring  title  to  property  by  descent ; rule  of  descent ; distribu- 
tion of  personalty,  by  marriage,  by  occupancy,  by  devise,  by  deed. 

Contracts,  including  special  contracts,  such  as  guaranty,  in^ 
demnity  and  suretyship,  warranty,  of  sale,  arbitration  and  award ; 
insurance,  fire,  life  and  marine. 

Agency,  including  special  kinds  of  agents. 

Bailments,  including  common  carriers. 

Partnership,  joint  stock  association,  limited  partnership. 

Corporations,  creation  of,  merging  of,  consolidations,  reorgani- 
zations ; receivers,  dissolution. 

Bankruptcy,  assignments;  insolvency. 

Public  service  commissions  law;  interstate  commerce  act. 

Negotiable  instruments  law;  interest  and  usury. 

THEORY  OF  ACCOUNTS 

In  the  branch  of  study  known  as  theory  of  accounts  are  in- 
cluded all  accounting  principles.  For  the  purpose  of  study  and  ex- 
amination, the  subject  may  be  considered  in  three  divisions,  viz: 

Elementary  theory.  Under  this  division  of  the  subject  are 
grouped  the  principles  underlying  all  bookkeeping  expedients  for 
recording  and  stating  financial  transactions.  The  division  covers 
the  principles  of  accounting  in  so  far  as  they  relate  to  double  entry 
and  other  methods  of  recording  business  transactions,  the  opening 
of  books,  chronological  records,  and  the  preparation  of  account- 
ing statements.  In  constructive  accounting,  the  work  extends  from 
the  basic  records  of  journal  and  ledger  to  the  designing  of  such 
columnar  books  of  original  entry  as  the  cashbook,  purchase  book, 
sales  book,  bills  receivable  book,  bills  payable  book  and  voucher 
register,  and  the  development  of  the  ledger  in  form,  ruling,  classi- 
fication and  division,  to  meet  the  needs  of  large  enterprises. 

The  special  expedients  that  are  essentially  of  a bookkeeping 
nature,  such  as  controlling  accounts,  consignment  accounts,  private 
ledger,  petty  cash  system,  etc.,  are  included  in  this  division. 

The  division  will  also  include  the  arithmetical  processes  neces- 
sary to  carry  into  effect  ordinary  bookkeeping  operations,  such 
as  the  calculation  of  equated  date  of*  payment,  the  averaging  of 
accounts,  the  calculation  of  discount  and  interest,  etc. 


6 


NEW  YORK  STATE  EDUCATION  DEPARTMENT 


A familiarity  with  the  forms  of  business  organization  known 
as  sole  proprietorship  and  partnership  will  be  expected,  including 
such  special  bookkeeping  records  as  are  necessary  properly  to  state 
all  capital  and  profit  and  loss  transactions. 

Advanced  theory.  Under  this  division  of  the  subject  are  in- 
cluded the  principles  involved  in  the  recording  and  stating  of  ac- 
counting facts,  other  than  those  stated  in  the  foregoing  division, 
necessary  in  the  corporate  form  of  business  organization. 

Thus,  the  division  includes  the  theory  involved  in  the  opening  of 
corporation  records ; the  issue  and  treatment  of  capital  stock  of 
various  classes  and  preferences ; the  treatment  of  reserves  and 
funds,  including  sinking  funds ; the  treatment  of  evidences  of  in- 
debtedness secured  by  liens,  dividends,  syndicate  operations ; the 
retirement  of  stock  and  bond  issues ; the  dissolution  of  corpora- 
tions ; and,  in  general,  all  the  principles  that  underlie  the  higher 
and  more  intricate  branches  of  accounting. 

This  division  will  also  include  the  advanced  phases  of  account- 
ing required  in  sole  proprietorships  and  partnerships  that  may  not 
properly  be  included  in  the  division  of  elementary  theory. 

SPECIAL  THEORY 

This  division  is  intended  to  include  the  application  of  the  ele- 
mentary and  advanced  principles  of  the  foregoing  classifications 
to  special  classes  of  accounting,  and  is  inclusive  of  all  subjects 
other  than  those  before  stated.  As  an  indication  of  the  scope  of 
the  division,  although  not  limiting  the  subjects,  the  following  are 
mentioned : 

Cost  accounting.  A thorough  knowledge  of  the  principles 
underlying  cost  accounts  will  be  expected,  including  organization, 
determination  of  costs  of  departments  and  by  units  of  product, 
and  the  treatment  of  overhead  or  burden  in  the  various  manners 
required  to  meet  conditions.  It  is  not  necessary  for  the  candidate 
to  be  an  experienced  cost  accountant,  capable  of  installing  sys- 
tems, but  he  will  be  expected  to  have  a thorough  understanding  of 
the  principles  underlying  such  systems. 

Public  service  accounting.  It  is  expected  that  the  candidate 
will  be  familiar  with  the  development  of  accounting  to  meet  the 
needs  of  common  carrier,  gas,  electric  light  and  water  companies, 
and  the  requirements  of  the  interstate  commerce  act  and  the  pub- 
lic service  commissions  law. 

-Municipal  and  government  accounting.  It  is  expected  that 
the  candidate  will  be  familiar  with  the  methods  of  municipal  and 


CERTIFIED  PUBLIC  ACCOUNTANT  SYLLABUS 


7 


government  accounting,  and  that  he  will  be  able  to  state  the  un- 
derlying theory  thereof,  and  show  its  differentiation  from  commer- 
cial accounting. 

Insurance  accounting.  Under  this  head  will  be  included  ques- 
tions upon  the  accounts  of  insurance  companies,  including  life, 
fire,  accident  and  marine  insurance,  particularly  as  affected  by  the 
laws  of  the  State  of  New  York. 

Accounting  of  executors,  administrators  and  trustees.  Under 
this  division  will  be  included  the  theory  involved  in  the  accounts 
of  executors,  administrators  and  trustees  and,  in  general,  the  ac- 
counts of  those  who  act  in  a fiduciary  or  representative  capacity. 

Miscellaneous.  The  accounts  of  friendly  societies,  telephone 
companies,  and  other  special  subjects,  will  be  included  from  time 
to  time  as  conditions  require. 

PRACTICAL  ACCOUNTING 

Under  this  subject  of  professional  study  will  be  considered  the 
application  of  principles  to  states  of  fact  given  in  the  form  of 
propositions. 

In  a general  way  it  will  include,  in  all  forms  of  business  organi- 
zation, the  opening  of  books  of  account,  the  construction,  instal- 
lation and  operation  of  accounting  records,  the  closing  of  account- 
ing records  for  the  determination  of  profit  and  loss,  or  income, 
the  financial  condition,  and  the  preparation,  in  correct  technical 
form,  of  all  statements  and  documents  for  the  presentation  of  ac- 
counting facts. 

Incidental  to  the  foregoing,  familiarity  will  be  expected  with  all 
arithmetical  and  accounting  expedients  necessary  to  give  effect  to 
the  subjects  of  accounting. 


AUDITING 

The  accounting  record  is  made,  presumably,  in  accordance  with 
the  rules  of  law  and  with  the  theory  and  practice  of  accounting, 
with  no  omissions  of  essential  facts  and  without  fraud.  The  veri- 
fication that  is.  necessary  to  establish  the  foregoing  condition  in 
respect  to  the  accounts  of  any  individual,  partnership  or  corpora- 
tion, is  known  as  auditing. 

Auditing,  as  a subject  of  study,  includes  the  principles  and 
practice  necessary  to  guard  against  error,  intentional  or  uninten- 
tional and  fraud.  A knowledge  of  the  office  procedures  that  are 


8 


NEW  YORK  STATE  EDUCATION  DEPARTMENT 


necessary  to  the  economical  handling  of  the  work  and  of  methods 
of  presenting  results  in  reports  and  certificates  is  necessary.  The 
subject  may  conveniently  be  divided  into  three  parts,  viz: 

Principles.  This  division  of  the  subject  includes  the  rules  that 
should  govern  the  accountant  in  establishing  the  accuracy  of  the 
accounting  record.  The  means  to  be  employed  in  the  different 
classes  of  audits,  the  points  to  which  particular  attention  should 
be  directed,  the  scope  of  the  verification,  and  the  consideration  of 
ways  and  means  to  detect  and  guard  against  fraud,  properly  fall 
under  this  division.  More  particularly,  it  includes  the  steps  neces- 
sary to  substantiate  the  original  accounting  record,  the  determina- 
tion that  the  ledger  or  ledgers,  and  the  statements  prepared  there- 
from, correctly  set  forth  the  results  of  the  accounting  record  as 
disclosed  in  the  books  of  original  entry. 

The  scope  should  extend  from  a detailed  audit,  involving  the  sub- 
stantiation of  every  accounting  record  to  the  special  investigations 
or  examinations  that  have  to  do  with  a particular  phase  of  an  ac- 
counting record,  and  the  scope  presupposes  a familiarity  with  all 
methods  of  business  organization. 

The  student  should  familiarize  himself  with  the  expedients  that 
are  most  commonly  used  in  the  commission  of  fraud  and  the  meth- 
ods that  are  necessary  for  its  detection  and  prevention. 

In  general,  this  division  should  include  all  that  is  essential  in 
the  establishment  of  the  accuracy  of  accounting  records,  with  the 
exception  of  the  working  practice  and  the  presentation  of  results. 

Practice  — office  procedures.  The  successful  conduct  of 
audits,  examinations,  and  investigations  renders  necessary,  in  ad- 
dition to  the  matters  covered  in  the  foregoing  classification,  a 
knowledge  of  the  accountancy  office  methods  essential  for  the  eco- 
nomical conduct  of  the  work.  Included  in  this  may  be  mentioned 
the  working  papers . that  are  prepared  by  the  accountant  in  the 
course  of  an  audit,  and  which  form  the  basis  of  his  report.  These 
papers  should  be  rich  in  detail,  and  when  filed  provide  the  material 
for  fuller  detail  upon  any  phase  of  the  audit  if  it  should  be  called 
for,  and  serve  as  a basis  for  future  work  in  auditing  or  accounting 
in  the  same  undertaking.  The  rules  that  should  govern  the  conduct 
of  junior  and  senior  accountants,  their  assignments  in  work,  and  the 
general  plan  that  should  be  followed  in  typical  audits  and  exam- 
inations, are  matters  with  which  the  candidate  should,  to  a con- 
siderable extent,  be  familiar,  and  with  a given  state  of  facts  he 
should  be  able  to  state  a satisfactory  mode  of  working  procedure. 


CERTIFIED  PUBLIC  ACCOUNTANT  SYLLABUS 


9 


Under  this  division  of  the  subject  is  included  a consideration 
of  the  forms,  statements,  and  procedures  that  are  necessary  to  ob- 
tain the  results  of  the  audit.  For  example,  the  use  of  analysis 
sheets  and  papers,  the  methods  of  analysis  of  various  accounts, 
the  construction  of  controlling  accounts,  and  the  other  expedients 
necessary  in  the  actual  practice  of  auditing,  will  be  included. 

Practice  — reports  and  statistics.  The  practice  that  has  been 
outlined  in  the  foregoing  classification  has  to  do  with  the  ac- 
countant’s own  staff  and  office,  and  does  not  include  the  practice 
that  is  necessary  to  bring  the  results  to  the  attention  of  clients  and 
others  for  whom  the  information  may  be  prepared.  The  presenta- 
tion of  facts  disclosed  in  audits,  examinations  and  investigations 
may  include  detail  extending  from  a mere  certificate  to  a volumin- 
ous report,  and  the  value  thereof  will  depend  to  a considerable  ex- 
tent upon  the  proper  presentation  of  such  detail. 

Therefore,  the  candidate  will  be  expected  to  be  familiar  with 
the  principles  of  presentation,  and  with  the  construction  of  state- 
ments and  the  uses  of  statistics.  He  will  be  expected  to  be  able  to 
use  the  principles  of  presentation  in  certificates,  statements,  and 
reports. 

It  is  not  intended  to  limit  this  division  of  the  subject  to  audit- 
ing proper,  but  there  may  be  included  the  principles  and  practice 
involved  in  the  presentation  of  all  accounting  facts. 


CERTIFIED  PUBLIC  ACCOUNTANTS 

General  Business  Law,  chapter  20  of  the  consolidated  laws.  Became  a 
law  February  17,  1909 

ARTICLE  8 PUBLIC  ACCOUNTANTS 

§ 80  Certified  public  accountants.  Any  citizen  of  the  United 
States,  or  person  who  has  duly  declared  his  intention  of  becoming 
such  citizen,  residing  or  having  a place  for  the  regular  transaction 
of  business  in  the  State,  being  over  the  age  of  21  years  and  of 
good  moral  character,  and  who  shall  have  received  from  the  Re- 
gents of  the  University  a certificate  of  his  qualifications  to  practise 
as  a public  expert  accountant  as  hereinafter  provided,  shall  be 
styled  and  known  as  a certified  publiq  accountant;  and  no  other 
person  shall  assume  such  title,  or  use  the  abbreviation  C.  P.  A.  or 
any  other  words,  letters  or  figures,  to  indicate  that  the  person  us- 
ing the  same  is  such  certified  public  accountant. 


IO 


NEW  YORK  STATE  EDUCATION  DEPARTMENT 


§ 81  The  Regents  to  make  rules.  The  Regents  of  the  Uni- 
versity shall  make  rules  for  the  examination  of  persons  applying  for 
certificates  under  this  article,  and  may  appoint  a board  of  three  ex- 
aminers for  the  purpose,  which  board  shall  be  composed  of  certified 
public  accountants.  The  Regents  shall  charge  for  examination  and 
certificate  such  fee  as  may  be  necessary  to  meet  the  actual  expenses 
of  such  examinations,  and  they  shall  report,  annually,  their  re- 
ceipts and  expenses  under  the  provisions  of  this  article  to  the  State 
Comptroller,  and  pay  the  balance  of  receipts  over  expenditures  to 
the  State  Treasurer.  The  Regents  may  revoke  any  such  certifi- 
cate for  sufficient  cause  after  written  notice  to  the  holder  thereof 
and  a hearing  thereon. 

§ 82  Misdemeanor.  Any  violation  of  this  article  shall  be  a 
misdemeanor. 


NOTES  ON  THE  LAW 

Certificates.  The  use  of  the  abbreviation  C.  P.  A.  or  any  other 
words,  letters  or  figures  to  indicate  that  the  person  using  the 
same  is  a certified  public  accountant  is  prohibited  except  to  those 
holding  Regents  certificates. 

The  C.  P.  A.  certificate  is  granted  only  to  an  applicant  at  least 
25  years  of  age  who  has  had  three  years  satisfactory  experience 
in  the  practice  of  accounting,  one  of  which  shall  have  been  in  the 
office  of  an  expert  public  accountant. 

Certificates  will  be  revoked  for  cause. 

Preliminary  requirements.  The  Regents  60  count  qualifying 
certificate  is  required  for  admission  to  the  C.  P.  A.  examinations 
( see  Handbook  23). 

Professional  requirements.  A candidate  for  the  C.  P.  A.  cer- 
tificate must  be  more  than  21  years  of  age  and  of  good  moral  char- 
acter. He  must  pay  a fee  of  $25  and  must  take  all  four  subjects 
at  a single  examination. 

On  March  31,  1910,  the  Regents  amended  their  revised  rules  by 
the  adoption  of 

§ 365  English  essential  for  qualifying  certificates.  Hereafter 
all  applicants  for  qualifying  certificates  upon  equivalents  from 
foreign  countries  other  than  those  in  which  English  is  the  language 
of  the  people,  all  or  any  part  of  which  equivalent  certificates  are 
earned  or  issued  in  said  foreign  countries,  shall  pass  the  Regents 
examination  in  second  year  English. 


CERTIFIED  PUBLIC  ACCOUNTANT  SYLLABUS 


II 


Examinations.  The  three  examiners  are  appointed  to  serve 
for  one  year.  Since  1897  the  board  has  been  composed  of  certified 
public  accountants. 

Two  examinations  are  held  annually  in  January  or  February  and 
June  respectively.  There  are  five  sessions  of  three  hours  each : 
(1)  theory  of  accounts,  3 hours;  (2-3)  practical  accounting,  6 
hours;  (4)  auditing,  3 hours;  (5)  commercial  law,  3 hours. 

Applications  should  be  made  at  least  10  days  in  advance  to  the 
New  York  State  Education  Department,  Albany,  N.  Y. 


Dates 

1911  1912 

Jan.  31-Feb.  2 . Jan.  30-Feb.  1 

June  27-29  June  25-27 


1913  1914 

Jan.  28-30  Jan.  27-29 

June  24-26  June  23-25 


1915 

Jan. '26-28 
June  29-July  1 


Flaces 

New  York,  Albany,  Syracuse,  Buffalo. 
Each  candidate  is  notified  as  to  the  exact  place. 


Daily  program 

Morning  Afternoon 

Tues. 

Wed. 

Thurs. 


Theory  of  accounts 
Practical  accounting  (pt  2) 
Commercial  law 


Practical  accounting  (pt  1) 
Auditing 


Black.  * 

Bouvier. 

Broom. 

Fishback. 

Robinson. 


Heydecker. 

Jones. 

Martindale. 

Taylor. 

Tiedeman. 

Warvelle. 

Wood. 


Carter. 

Fallows. 

Jessup. 

McClellan. 


BIBLIOGRAPHY 

LAW 

Foundations  and  definitions 

Law  Dictionary 

Law  Dictionary 

Legal  Maxims 

Manual  of  Elementary  Law 

Elementary  Law 

Real  property 

Mechanics’  Lien  Law  for  the  State  of  New  York 

Law  of  Mortgages 

Law  of  Conveyancing 

Landlord  and  Tenant 

Real  Property 

Vendor  and  Purchaser  of  Real  Property 
Law  of  Landlord  and  Tenant 

Disposition  of  estates  of  persons  deceased 

Transfer  Tax  Law 

Collateral  Inheritance  Transfer  Tax  Law 
Surrogate  Practice 
Surrogate  Law  and  Practice 


12 


NEW  YORK  STATE  EDUCATION  DEPARTMENT 


Anson. 

Beach. 

Bishop. 

Brown. 

Lawson. 

Parsons, 

Wood. 


Contracts 

Law  of  Contracts 
Modern  Law  of  Contracts 
Law  of  Contracts 
The  Statute  of  Frauds 

The  Principles  of  the  American  Law  of  Contracts 
Law  of  Contracts 
Limitations  of  Actions 


Mechem. 

Story. 


Benjamin. 

Jones. 


Baylies. 


Biddle. 

Cooke. 

Parsons. 

Richards. 

Wood. 


Parsons. 


Browne. 

Knight. 


Agency 

Law  of  Agency 
Law  of  Agency 

Sales  of  personal  property 

Principles  of  Sales 

Law  of  Mortgages  on  Personal  Property 

Guaranty  and  suretyship 

Sureties  and  Guarantors 

Insurance 

Law  of  Insurance 
Life  of  Insurance 
Law  of  Marine  Insurance 
Law  of  Insurance 
Law  of  Fire  Insurance 

Shipping 

Maritime  Law,  including  the  Law  of  Shipping 

Patent,  copyright,  trade-mark 

Law  of  Trademarks  and  supplement 
Patent  Office  Manual 


Elliott. 

Jones. 

Lawson. 


Bates. 

Mechem. 

Parsons. 


Beach. 

Taylor. 


Collier. 


Bailments 

Law  of  Railroads 
Law  of  Pledges 
Law  of  Bailments 

Partnership 

Law  of  Limited  Partnership 
Elements  of  Partnership 
Law  of  Partnership 

Corporations 

Public  Corporations 
Law  of  Private  Corporations 

Bankruptcy 

Law  of  Bankruptcy 


Public  service  commissions  law  and  interstate  commerce  act 
Ivins  & Mason.  The  Control  of  Public  Utilities 


Negotiable  instruments 

Bigelow.  Bills,  Notes  and  Checks 

Daniel.  Negotiable  Instruments 

Selover.  Negotiable  Instruments  Law 


CERTIFIED  PUBLIC  ACCOUNTANT  SYLLABUS 


13 


ACCOUNTING 


Accountancy 

Accountants’  Compendium 

Accountants’  Library  (51  volumes) 

Accountant’s  Manual 

Accounting  Practice 

Accounting  Problems 

Accounting  in  Theory  and  Practice 

Accounts,  their  Construction  and  Interpre- 
tation   

Accounts  of  Executors  and  Testamentary 

Trustees 

Advanced  Accounting 

American  Accountants’  Manual 

Anatom)7-  of  a Railroad  Report 

Auditing  

Auditing  (American  edition) 

Auditing  

Auditors,  their  Duties  and  Responsibilities. 
Bookkeeping  for  Accountant  Students.... 

Business  Education  and  Accountancy 

■Classification  of  Expenditures  for  Addi- 
tions and  Betterment 

Corporate  Finance  and  Accounting 

Corporation  Accounting  and  Law 

Depreciation  of  Factories 

Depreciation,  Reserve  and  Reserve  Funds.. 
Elementary  Bookkeeping  in  Theory  and 

Practice  

Encyclopedia  of  Accounting 

Expense  Burden 

Factory  Accounts 

Factory  Organization  and  Costs 

Financing  an  Enterprise 

Funds  and  their  Uses 

Goodwill  and  its  Treatment  in  Accounts... 

History  of  Modern  Banks  of  Issue 

Joint  Stock  Company  Bookkeeping 

Journal  of  Accountancy 

Lectures  on  the  Theory  and  Practice  of 

Accounting '•*. 

Manufacturers’  Accounts 

Modern  Accounting 

Modern  Banking  Methods 

Modern  Business  Corporations 

Newspaper  Accounts 

Partnership  Accounts... 

Practical  Accounting 

Practical  Auditing 

Practical  Cost  Accounting 

Quasi-Public  Corporation  Accounting  and 

Management 

Railroad  Administration 

Railroad  Transportation 

Test  Book  of  the  Accountancy  of  Invest- 
ment   

Textile  Manufacturers’  Bookkeeping  for 
Counting-house,  Mill  and  Warehouse.  . . . 
'The  Accountants’  and  Bookkeepers’  Vade 
Mecum 


Pixley 
Dawson 
Gee  & Co. 

Gee  & Co. 

Day 

Greendlinger 

Lisle 

Cole 

Hardcastle 

Dicksee 

Broaker  & Chapman 

Woodlock 

Dicksee 

Dicksee 

Moull 

Pixley 

Dicksee 

Haskins 

Interstate  Commerce 
Commission 
Bentley 
Rahill 
Matheson 
Dicksee 

Lisle 

Lisle 

Church 

Garcke  & Fells 

Nicholson 

Cooper 

Cleveland 

Dicksee 

Conant 

Johnson 

Accountancy  Publishing  Co. 
Pace 

Eddis  & Tindall 

Hatfield 

Barrett 

Wood 

Norton 

Child 

Wolff 

Renn 

Wood 

Mulhall 

Morris 

Johnson 

Sprague 

Norton 

Whatley 


NEW  YORK  STATE  EDUCATION  DEPARTMENT 


14 


The  Modern  Bank Fiske 

The  Modern  Trust  Company Sterrett 

The  Nature  of  Capital  and  Income  Fisher 

The  Philosophy  of  Accounts Sprague 

Theory  of  Accounts Hyans 

Trusts,  Pools  and  Corporations  Ripley 

Uniform  System  of  Accounts  for  Gas  Cor-1 

porations j 

Uniform  System  of  Accounts  for  Electrical  ! 

Corporations f 

Uniform  System  of  Accounts  of  Street  and  | 

Electric  Railways J 


Public  Service 
Commiss’on  of 
New  York 


